1. Jarden Corp. FY2007 Audit Fees: $11,691,630
            Firm that HAD the Fees in FY2007: Ernst & Young
            Firm that WILL get the fees in FY2008: PricewaterhouseCoopers

2. Unisys Corp. FY2007 Audit Fees: $11,000,000
            Firm that HAD the Fees in FY2007: Ernst & Young
            Firm that WILL get the fees in FY2008: KPMG

3. CB Richard Ellis Group Inc. FY2007 Audit Fees: $8,400,000
            Firm that HAD the Fees in FY2007: Deloitte & Touche
            Firm that WILL get the fees in FY2008: KPMG

4. Cenveo Inc. FY2007 Audit Fees: $5,798,100
            Firm that HAD the Fees in FY2007: Deloitte & Touche
            Firm that WILL get the fees in FY2008: Grant Thornton

5. Chiquita Brands International Inc. FY2007 Audit Fees: $5,689,000
            Firm that HAD the Fees in FY2007: Ernst & Young
            Firm that WILL get the fees in FY2008: PricewaterhouseCoopers

6. Aspen Technology Inc. FY2007 Audit Fees: $5,245,554
            Firm that HAD the Fees in FY2007: Deloitte & Touche
            Firm that WILL get the fees in FY2008: KPMG

7. CommScope Inc. FY2007 Audit Fees: $4,888,083
            Firm that HAD the Fees in FY2007: Deloitte & Touche
            Firm that WILL get the fees in FY2008: Ernst & Young

8. Tesoro Corp. FY2007 Audit Fees: $4,558,919
            Firm that HAD the Fees in FY2007: Deloitte & Touche
            Firm that WILL get the fees in FY2008: Ernst & Young

9. Borland Software Corp. FY2007 Audit Fees: $4,306,996
            Firm that HAD the Fees in FY2007: PricewaterhouseCoopers
            Firm that WILL get the fees in FY2008: KPMG

10. Reliance Steel & Aluminum Co. FY2007 Audit Fees: $4,263,000
            Firm that HAD the Fees in FY2007: Ernst & Young
            Firm that WILL get the fees in FY2008: KPMG

Rank. School (Points). University Auditor

1.Ohio State (172). Deloitte & Touche

2.Southern Cal (168). PricewaterhouseCoopers

3.Oklahoma (164). Grant Thornton

4.Georgia (163). Cherry Bekaert & Holland

5.Florida (161). State Auditor

6.Missouri (152). KPMG

7.Clemson (141). KPMG

8.West Virginia (140). State Auditor

9.Louisiana State (132). State Auditor

10.Texas (115). No Outside Auditor

Rankings are a composite of major pre-season polls, compiled by Stassen.com. Auditor information is from Ames Research Group private companies research and related to the university, not the football team specifically.

Company           Incoming Firm           Outgoing Firm

Credo Petroleum Corp.           Ernst & Young           Hein & Assoc.

DCT Industrial Trust Inc.           Ernst & Young           KPMG

Quantum Corp.           PricewaterhouseCoopers           Ernst & Young

Ditech Networks Inc.           Burr Pilger & Mayer           PricewaterhouseCoopers

Golden State Petroleum Transport Corp.           PricewaterhouseCoopers           Grant Thornton

Audit Firm, SEC Clients, Total Clients? Revenue ($000)

1. Moore Stephens Frost, 6, $1,418,213

2. Rachlin, 9, $997,288

3. Battelle & Battelle, 3, $936,767

4. Armanino McKenna, 9, $803,318

5. Carr Riggs & Ingram, 6, $674,962

6. Travis Wolff & Co., 2, $565,142

7. Joseph Decosimo & Co., 3, $515,817

8. Mazars, 3, $490,907

9. Johnson Miller & Co., 3, $463,488

10. Boulay Heutmaker Zibell & Co., 9, $453,341

Company, Sales (000), Auditor

1. Cargill Inc., $110,630,000, KPMG

2. Koch Industries Inc., $98,000,000, Ernst & Young

3. Chrysler LLC, $59,700,000, Deloitte & Touche

4. General Motors Acceptance Corp., $31,490,000, Deloitte & Touche

5. PricewaterhouseCoopers, $28,190,000¹

6. Mars Inc., $27,400,000, PricewaterhouseCoopers

7. Bechtel Group Inc., $27,000,000, PricewaterhouseCoopers

8. HCA Inc., $26,860,000, Ernst & Young

9. Ernst & Young, $24,520,000²

10. Publix Super Markets Inc., $23,190,000, KPMG

11. US Foodservice Inc., $20,160,000, Deloitte & Touche

12. C & S Wholesale Grocers, $19,450,000, KPMG

1. Deloitte provided PwC’s Dec. 2006 Peer Review.

2. KPMG provided E&Y’s Dec. 2007 Peer Review.

2009 Ranking. Company (Overall PwC Market Share: 5.8%)

1. Toyota Motor Corp.

14. Sony Corp.

22. Tokio Marine Holdings Inc.

67. Toyota Industries Corp.

76. Aisin Seiki Co. Ltd.

2008 Ranking. Company (Overall PwC Market Share:15.4%)

1. Toyota Motor Corp.

4. Nippon Telegraph & Telephone Corp.

10. Sony Corp.

14. Nippon Steel Corp.

17. Nintendo Co.

Approximate mileage based on distance between the company's registered headquarters address and the auditor's office indicated on the company's most recent audited financials statement. Most of the companies are small, "development stage" entities, with a few exceptions such as CSC.

Pacific Land & Coffee Corp., Honolulu, HI
            Auditor: Mantyla McReynolds, Salt Lake City, UT
            Approx. Miles: 3,375

LTX Credence Corp., Milpitas, CA
            Auditor: Ernst & Young, Boston, MA
            Approx. Miles: 2,674

Nile Therapeutics Inc., San Francisco, CA
            Auditor: Hays & Co., New York, NY
            Approx. Miles: 2,579

Oculus Innovative Sciences Inc., Petaluma, CA
            Auditor: Marcum & Kliegman, New York, NY
            Approx. Miles: 2,573

Lyris Inc./fka JL Halsey Corp., Wilmington, DE
            Auditor: Burr Pilger & Mayer, San Francisco, CA
            Approx. Miles: 2,514

Hamptons Extreme Inc., Ventura, CA
            Auditor: LI & Co., Skillman, NJ
            Approx. Miles: 2,459

Blink Couture Inc., Santa Monica, CA
            Auditor: Paritz & Co., Hackensack, NJ
            Approx. Miles: 2,454

Ideation Acquisition Corp., Beverly Hills, CA
            Auditor: Rothstein Kass & Co., Roseland, NJ
            Approx. Miles: 2,438

Electronic Game Card Inc., New York, NY
            Auditor: Mendoza Berger & Co., Irvine, CA
            Approx. Miles: 2,426

IVI Communications Inc., Los Angeles, CA
            Auditor: Bagell Josephs Levine & Co., Marlton, NJ
            Approx. Miles: 2,401

TRB Systems International Inc., Piscataway, NJ
            Auditor: Stan J.H. Lee, Chula Vista, CA
            Approx. Miles: 2,377

Computer Sciences Corp., Falls Church, VA
            Auditor: Deloitte & Touche, Los Angeles, CA
            Approx. Miles: 2,288

Ariba Inc., Sunnyvale, CA
            Auditor: Ernst & Young, Pittsburgh, PA
            Approx. Miles: 2,233

Empire Resorts Inc., Henderson, NV
            Auditor: Friedman, New York, NY
            Approx. Miles: 2,224

Seamless Wi Fi Inc., Las Vegas, NV
            Auditor: Demetrius & Co., Wayne, NJ
            Approx. Miles: 2,210

Total audit fees increases, sourced from proxy statements filed during March 2009.

Boise Inc.
            FY 2007 Auditor/Total Fees: McGladrey & Pullen, $107,072
            FY 2008 Auditor/Total Fees: KPMG, $1,811,000
            Change: 1591.39%

Barzel Industries Inc.
            FY 2007 Auditor/Total Fees: Miller Ellin & Co., $31,179
            FY 2008 Auditor/Total Fees: Raymond Chabot Grant Thornton, $289,632
            Change: 828.93%

O'Reilly Automotive Inc.
            FY 2007 Auditor/Total Fees: Ernst & Young, $1,279,930
            FY 2008 Auditor/Total Fees: Ernst & Young, $4,458,962
            Change: 248.38%

Teradata Corp.
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $1,427,500
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $4,578,900
            Change: 220.76%

Hatteras Financial Corp.
            FY 2007 Auditor/Total Fees: Ernst & Young, $161,386
            FY 2008 Auditor/Total Fees: Ernst & Young, $513,500
            Change: 218.18%

China Health Care Corp.
            FY 2007 Auditor/Total Fees: Cordovano & Honeck, $25,000
            FY 2008 Auditor/Total Fees: Cordovano & Honeck, $75,000
            Change: 200.00%

Cornerstone Growth & Income REIT Inc.
            FY 2007 Auditor/Total Fees: Deloitte & Touche, $32,000
            FY 2008 Auditor/Total Fees: Deloitte & Touche, $87,000
            Change: 171.88%

Insituform Technologies Inc.
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $869,745
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $2,096,390
            Change: 141.04%

Bank of New York Mellon Corp.
            FY 2007 Auditor/Total Fees: KPMG, $9,387,000
            FY 2008 Auditor/Total Fees: KPMG, $21,531,000
            Change: 129.37%

Competitive Technologies Inc.
            FY 2007 Auditor/Total Fees: Mahoney Cohen & Co., $67,717
            FY 2008 Auditor/Total Fees: Mahoney Cohen & Co., $154,699
            Change: 128.45%

Total audit fees increases, sourced from proxy statements filed during March 2009.

Rambus Inc.
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $9,387,970
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $1,836,124
            Change: -80.44%

Xedar Corp.
            FY 2007 Auditor/Total Fees: Ehrhardt Keefe Steiner Hottman, $561,979
            FY 2008 Auditor/Total Fees: Ehrhardt Keefe Steiner Hottman, $152,636
            Change: -72.84%

MYR Group Inc.
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $2,673,687
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $872,746
            Change: -67.36%

EchoStar Corp.
            FY 2007 Auditor/Total Fees: KPMG, $2,492,169
            FY 2008 Auditor/Total Fees: KPMG, $922,755
            Change: -62.97%

Temple Inland Inc.
            FY 2007 Auditor/Total Fees: Ernst & Young, $4,932,000
            FY 2008 Auditor/Total Fees: Ernst & Young, $1,914,000
            Change: -61.19%

Indiana Community Bancorp
            FY 2007 Auditor/Total Fees: Deloitte & Touche, $543,706
            FY 2008 Auditor/Total Fees: BKD, $212,383
            Change: -60.94%

Synovus Financial Corp.
            FY 2007 Auditor/Total Fees: KPMG, $6,074,000
            FY 2008 Auditor/Total Fees: KPMG, $2,380,000
            Change: -60.82%

Highwoods Properties Inc.
            FY 2007 Auditor/Total Fees: Deloitte & Touche, $3,310,535
            FY 2008 Auditor/Total Fees: Deloitte & Touche, $1,330,282
            Change: -59.82%

Insulet Corp.
            FY 2007 Auditor/Total Fees: Ernst & Young, $2,354,916
            FY 2008 Auditor/Total Fees: Ernst & Young, $962,801
            Change: -59.12%

Mednax Inc.
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $2,886,000
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $1,249,000
            Change: -56.72%

Total audit fees increases, sourced from proxy statements filed during March-April 2009.

Energy Composites Corp.
            FY 2007 Auditor/Total Fees: Kyle L. Tingle, $1,950
            FY 2008 Auditor/Total Fees: Carver Moquist & O'Connor, $152,926
            Change: 7742.36%

Pacific Office Properties Trust Inc.
            FY 2007 Auditor/Total Fees: Epstein Weber & Conover, $29,000
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $937,000
            Change: 3131.03%

Heckmann Corp.
            FY 2007 Auditor/Total Fees: Ernst & Young, $30,453
            FY 2008 Auditor/Total Fees: GHP Horwath, $673,119
            Change: 2110.35%

Stream Global Services Inc.
            FY 2007 Auditor/Total Fees: BDO Seidman, $113,761
            FY 2008 Auditor/Total Fees: Ernst & Young, $1,932,857
            Change: 1599.05%

Boise Inc.
            FY 2007 Auditor/Total Fees: McGladrey & Pullen, $107,072
            FY 2008 Auditor/Total Fees: KPMG, $1,811,000
            Change: 1591.39%

Cyalume Technologies Holdings Inc.
            FY 2007 Auditor/Total Fees: Miller Ellin & Co., $29,000
            FY 2008 Auditor/Total Fees: Carlin Charron & Rosen, $467,000
            Change: 1510.34%

KBS Real Estate Investment Trust II Inc.
            FY 2007 Auditor/Total Fees: Ernst & Young, $44,000
            FY 2008 Auditor/Total Fees: Ernst & Young, $472,000
            Change: 972.73%

Barzel Industries Inc.
            FY 2007 Auditor/Total Fees: Miller Ellin & Co., $31,179
            FY 2008 Auditor/Total Fees: Raymond Chabot Grant Thornton, $289,632
            Change: 828.93%

Energy Recovery Inc.
            FY 2007 Auditor/Total Fees: BDO Seidman, $180,833
            FY 2008 Auditor/Total Fees: BDO Seidman, $1,300,297
            Change: 619.06%

Real Goods Solar Inc.
            FY 2007 Auditor/Total Fees: Ehrhardt Keefe Steiner Hottman, $83,000
            FY 2008 Auditor/Total Fees: Ehrhardt Keefe Steiner Hottman, $558,000
            Change: 572.29%

Total audit fees decreases, sourced from proxy statements filed during March-April 2009.

Impac Mortgage Holdings Inc.
            FY 2007 Auditor/Total Fees: Ernst & Young, $3,633,549
            FY 2008 Auditor/Total Fees: Squar Milner Peterson Miranda, $554,600
            Change: -84.74%

Rambus Inc.
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $9,387,970
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $1,836,124
            Change: -80.44%

Nanosphere Inc.
            FY 2007 Auditor/Total Fees: Deloitte & Touche, $1,280,950
            FY 2008 Auditor/Total Fees: Deloitte & Touche, $314,804
            Change: -75.42%

Evercore Partners Inc.
            FY 2007 Auditor/Total Fees: Deloitte & Touche, $6,102,509
            FY 2008 Auditor/Total Fees: Deloitte & Touche, $1,531,733
            Change: -74.90%

Altria Group Inc.
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $32,400,000
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $8,200,000
            Change: -74.69%

NeurogesX Inc.
            FY 2007 Auditor/Total Fees: Ernst & Young, $1,627,212
            FY 2008 Auditor/Total Fees: Ernst & Young, $430,468
            Change: -73.55%

Xedar Corp.
            FY 2007 Auditor/Total Fees: Ehrhardt Keefe Steiner Hottman, $561,979
            FY 2008 Auditor/Total Fees: Ehrhardt Keefe Steiner Hottman, $152,636
            Change: -72.84%

Impax Laboratories Inc.
            FY 2007 Auditor/Total Fees: Grant Thornton, $5,013,141
            FY 2008 Auditor/Total Fees: Grant Thornton, $1,377,606
            Change: -72.52%

Cenveo Inc.
            FY 2007 Auditor/Total Fees: Deloitte & Touche, $5,798,100
            FY 2008 Auditor/Total Fees: Grant Thornton, $1,620,593
            Change: -72.05%

Borders Group Inc.
            FY 2007 Auditor/Total Fees: Ernst & Young, $4,471,711
            FY 2008 Auditor/Total Fees: Ernst & Young, $1,260,870
            Change: -71.80%

Largest total audit fees, sourced from proxy statements filed during March-April 2009.

JP Morgan Chase & Co./fka Chase Manhattan Corp.
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $75,600,000
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $101,891,000
            Change: 34.78%

Goldman Sachs Group Inc.
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $84,000,000
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $99,900,000
            Change: 18.93%

Citigroup Inc./fka Travelers Group Inc.
            FY 2007 Auditor/Total Fees: KPMG, $88,100,000
            FY 2008 Auditor/Total Fees: KPMG, $96,100,000
            Change: 9.08%

Bank of America Corp./fka BankAmerica Corp.
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $61,600,000
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $83,400,000
            Change: 35.39%

International Business Machines Corp.
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $69,600,000
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $71,700,000
            Change: 3.02%

Morgan Stanley/fka Morgan Stanley Dean Witter
            FY 2007 Auditor/Total Fees: Deloitte & Touche, $56,300,000
            FY 2008 Auditor/Total Fees: Deloitte & Touche, $60,400,000
            Change: 7.28%

Ford Motor Co.
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $57,800,000
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $57,100,000
            Change: -1.21%

MetLife Inc./fka Metropolitan Life Insurance Co.
            FY 2007 Auditor/Total Fees: Deloitte & Touche, $53,600,000
            FY 2008 Auditor/Total Fees: Deloitte & Touche, $49,500,000
            Change: -7.65%

Prudential Financial Inc./fka Prudential Insurance
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $44,200,000
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $49,100,000
            Change: 11.09%

Interpublic Group of Cos. Inc.
            FY 2007 Auditor/Total Fees: PricewaterhouseCoopers, $53,930,000
            FY 2008 Auditor/Total Fees: PricewaterhouseCoopers, $47,543,000
            Change: -11.84%

Largest Department of Defense Contracts for Fiscal 2008.

Ranking, Company, DoD Contracts ($000), Auditor

1, Lockheed Martin Corp., 13,448,720, Ernst & Young

2, Boeing Co., 9,706,621, Deloitte & Touche

3, Northrop Grumman Corp., 7,914,925, Deloitte & Touche

4, Raytheon Co., 5,170,830, PricewaterhouseCoopers

5, SAIC Inc., 4,919,830, Deloitte & Touche

6, General Dynamics Corp., 4,900,417, KPMG

7, KBR Inc., 4,130,650, KPMG

8, L3 Communications Holdings Inc., 3,944,841, PricewaterhouseCoopers

9, Computer Sciences Corp., 3,670,743, Deloitte & Touche

10, Electronic Data Systems Corp./EDS, 2,457,890, Ernst & Young

23, Accenture Ltd., 861,923, KPMG

28, Bearingpoint Inc., 745,310, Ernst & Young

55, Deloitte LLP, 294,465

84, PricewaterhouseCoopers, 163,832

99, KPMG LLP, 134,493

FY2008 Audit Fees by Firm Office, Chicago. Fees in millions

FY2008 Audit Fees by Firm Office, Seattle. Fees in millions.

FY2008 Audit Fees by Firm Office, Denver. Fees in millions.